W S Industries (India)'s Q2 FY 2025-26 Quarterly Results

Result Summary

• W S Industries (India) Ltd reported a 7.9% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 60.7%.
• Its expenses for the quarter were down by 4.0% QoQ and 58.2% YoY.
• The net profit decreased 78.7% QoQ and decreased 92.5% YoY.
• The earnings per share (EPS) of W S Industries (India) Ltd stood at 0.01 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

W S Industries (India) Ltd is a company operating within the electrical industry, primarily focused on the manufacture and supply of electrical porcelain products and transmission line insulators. The company caters to various sectors, including power and telecommunications, by providing specialized insulator products essential for infrastructure development and maintenance. Although specific recent developments about the company are not provided, such entities typically engage in supplying components that are critical for energy transmission and distribution networks. This positions W S Industries within a niche market that supports substantial industrial and public utility operations.

Revenue

In the second quarter of the fiscal year 2026 (Q2FY26), W S Industries reported a total income of ₹24.69 crores. This represents a decrease of 7.9% compared to the previous quarter (Q1FY26), which recorded a total income of ₹26.81 crores. Year-over-year, the revenue dropped significantly by 60.7%, from ₹62.90 crores in Q2FY25. Such fluctuations in revenue can be attributed to varying market conditions, demand fluctuations, or perhaps operational adjustments within the company. The quarterly and annual declines in revenue highlight a period of financial contraction that the company is experiencing.

Profitability

The company's profitability metrics reflect a similar downward trend. The profit before tax (PBT) for Q2FY26 was ₹0.36 crores, marking a substantial quarter-over-quarter decline of 79.8% from ₹1.78 crores in Q1FY26. Year-over-year, the PBT plummeted by 92.2% from ₹4.64 crores in Q2FY25. After accounting for taxes, the profit after tax (PAT) stood at ₹0.29 crores, showing a 78.7% decrease from the previous quarter and a 92.5% decline from the same quarter last year. Earnings per share (EPS) also witnessed a dramatic fall to ₹0.01, down 94.7% quarter-over-quarter and 98.4% year-over-year. These figures suggest a challenging period for the company in terms of maintaining profitability.

Operating Metrics

W S Industries' operating expenses also saw a reduction, with total expenses amounting to ₹24.33 crores in Q2FY26. This is a 4.0% decline from the previous quarter's expenses of ₹25.35 crores and a 58.2% decrease from the ₹58.26 crores reported in Q2FY25. The reduced expenses, however, did not offset the decline in total income, impacting the overall profitability. The tax expense for the quarter was ₹0.07 crores, down from ₹0.42 crores in Q1FY26 and ₹0.77 crores in Q2FY25, reflecting the decreased taxable income. These operational metrics indicate a phase of contraction, as seen in the company's financial outcomes over the respective periods.